台灣的觀光餐飲業近年來蓬勃發展，為了能更精準的提供顧客所需的服務方式以提升服務品質，本研究收集西方國家有效增加小費的服務方式，去探討台灣消費者是否也能藉此服務方式刺激其支付小費的意願，並試圖以消費者印象最深刻的服務三因素（服務人員、服務過程、實體表徵）將眾多服務方式進行歸納，希望能提供我國實務上的努力方向以滿足顧客對服務的需求。此外，本研究發現付款方式也是影響小費支付意願的重要因素，因此分別以現金、信用卡及禮券三種付款方式去探討其對我國消費者小費支付意願的影響。
    本研究採問卷調查方式，以大台北地區的消費者為研究對象，總計發放207份問卷，有效問卷共計181份，問卷資料以SPSS12.0電腦軟體來進行資料分析，經統計檢定結果發現：
    1. 西方國家增加小費的服務方式，可以透過服務證據三因素去加以歸納。
    2. 服務證據方面，消費者較注重服務過程。
    3. 重視服務貼心周到的消費者，較容易有支付額外小費的意願。
    4. 使用禮券及現金結帳，易使消費者產生支付額外小費的意願。
    5. 由於文化差異所致，西方國增加小費的服務方式僅少數適用於我國消費者。

Taiwan's tourism and hospitality industry is booming in recent years. In order to provide customer service and improve service quality, this research collects the modes which have been used in western countries to increase the tips payment .The objective of this study is to investigate whether the western modes of services can stimulate Taiwan's consumer willingness to tipping. This research collects the modes of increasing the tips payment, which have been widely used in western countries, and subsequently classifies services into three categories (people, process, and psychical evidence) to examine Taiwan's consumer willingness to tipping. In addition, this study reveals that the payment is also an important factor to influence consumers’ willingness to pay the tips. Thus, the research examines Taiwan's consumer willingness to tipping by adding the variables of payments of cash, credit cards and coupons respectively. 
    This research adopted the methods of questionnaires survey and issued 207 copies to Great Taiwan Area consumers and there are 181 effective samples were returned. SPSS version 12.0(statistical software) was utilized to analyze and test hypotheses. Some main results are shown as followings:
1. The service modes increasing the tip payment in western countries can be summarized effectively to the service evidence with three factors.   
2. In the service evidence, the consumers are more concerned with service process.
3. The consumers that care and thoughtful attention to service are more likely to have a willingness to pay an additional tip. 
4. The consumers who pay by coupons and cash are more likely to have the willingness to pay an additional tip. 
5. Due to the impact of cultural differences, few of the service modes used in western countries to increase the tip payment can be applied to Taiwan's consumers.

目錄	I
圖次	II
表次	III
第一章 緒論	1
第一節	研究背景與動機	1
第二節 研究目的	7
第三節 研究流程	8
第二章 文獻探討	9
第一節 小費之內涵與支付之動機	9
第二節 付款方式	19
第三節 西方國家增加小費收入的服務方式	21
第四節 服務證據之內涵及對小費支付之影響	23
第三章 研究方法	27
第一節	觀念性架構	27
第二節 變項定義與衡量	29
第三節 研究命題與假設	32
第四節 研究對象、樣本選取與問卷設計	33
第五節 資料分析方法	33
第四章 資料分析與結果	36
第一節 樣本分析	36
第二節 西方國家增加小費的服務方式分析	39
第三節 消費者支付小費意願分析	45
第四節 付款方式對消費者額外支付小費意願之差異分析	49
第五節 人口統計變項與各因素之分析	50
第六節 研究假設之驗證結果	58
第五章 結論與建議	59
第一節 結論	59
第二節 研究限制	62
第三節 建議	63
參考文獻	65
一、中文部分	65
二、英文部分	66
附錄 問卷	71
圖次
圖 1 研究流程 .............................................................................................................. 8
圖2 觀念性架構......................................................................................................... 28
表次
表1 支付小費之動機................................................................................................. 11
表2 增加小費收入之服務方式................................................................................. 21
表3 問卷樣本回收統計............................................................................................. 36
表4 樣本資料統計..................................................................................................... 38
表5 變項之信度分析結果......................................................................................... 39
表6 西方國家增加小費的服務方式之KMO 與Bartlett 球型檢定 ....................... 40
表7 西方增加小費的服務方式轉軸後的成分矩陣................................................. 41
表8 各集群在服務證據三因素之變異數分析......................................................... 43
表9 支付小費意願與集群觀察值個數卡方檢定..................................................... 44
表10 西方國家增加小費的服務方式與消費者支付小費意願排名....................... 46
表11 付款方式與消費者支付小費意願排名 ........................................................... 47
表12 服務證據三因素與消費者支付小費意願排名............................................... 48
表13 不同付款方式對消費者額外支付小費意願之差異分析表........................... 49
表14 性別在服務證據與付款方式上差異分析表................................................... 50
表15 年齡在服務證據與付款方式上差異分析表................................................... 51
表16 教育程度在服務證據與付款方式上差異分析表........................................... 53
表17 月收入在服務證據與付款方式上差異分析表............................................... 54
表18 婚姻狀態在服務證據與付款方式上差異分析表........................................... 55
表19 職業在服務證據與付款方式上差異分析表................................................... 56
表20 研究假設驗證彙整表....................................................................................... 58

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